Employees' identification and management control systems: a case study of modern policing. Issue 1 (3rd September 2021)

• Record Type: Journal Article
• Authors: Cuganesan, Suresh; Free, Clinton
• Is Part Of: Accounting auditing & accountability journal. Volume 34:Issue 1(2021)
• Page Start: 31
• Page End: 53
• Publication Date: 2021-09-03
• Subjects: Management control systems -- Enabling control -- Coercive control -- Employees' identification -- Police -- Serious crime; 657
• DOI: 10.1108/AAAJ-04-2020-4490
• Languages: English
• ISSNs: 0951-3574

Abstract

Abstract : Purpose: The authors examined how squad members within an Australian state police force perceived and attached enabling or coercive meanings to a suite of management control system (MCS) changes that were new public management (NPM) inspired. Design/methodology/approach: The authors conducted a longitudinal case study of a large Australian state police department utilizing an abductive research design. Findings: The authors found that identification processes strongly conditioned the reception of the MCS changes introduced. Initially, the authors observed mixed interpretations of controls as both enabling and coercive. Over time, these changes were seen to be coercive because they threatened interpersonal relationships and the importance and efficacy of squads in combating serious and organized crime. Research limitations/implications: The authors contributed to MCSs literature by revealing the critical role that multifaceted relational and collective identification processes played in shaping interpretations of controls as enabling–coercive. The authors build on this to elaborate on the notion of employees' centricity in the MCS design. Practical implications: This study suggests that, in complex organizational settings, the MCS design and change should reckon with pre-existing patterns of employees' identification. Originality/value: The authors suggested shifting the starting point for contemplating the MCS change: from looking at how what employees do is controlled to how the change impacts and how employees feel about who they are. When applied to the MCS design, employee centricity highlights the value of collaborative co-design, attentiveness to relational identification between employees, feedback and interaction in place of inferred management expectations and traditional mechanistic approaches.